70 Unfunded schemes d) Defined contribution plan (` lakhs) Particulars Compensated absences As at March 31, 2019 As at March 31, 2018 a) Present value of unfunded obligations (refer Note 15) 20.64 16.81 b) E xpense recognised in the Statement of Profit and Loss (incuding encashment paid during the year) 4.05 4.17 c) Discount rate (per annum) 7.22% 7.80% d) Salary escalation rate (per annum) 8.04% 8.27% Note 25.6 Fair value measurements Financial instruments by category (` lakhs) Particulars As at March 31, 2019 As at March 31, 2018 FVPL FVOCI Amortised cost FVPL FVOCI Amortised cost Financial assets i) Trade receivables - - 1,617.78 - - 1,651.46 ii) Cash and cash equivalents - - 324.71 - - 469.42 iii) Loans - - 1,100.00 - - 500.00 iv) B ank balances other than cash and cash equivalents above - - 31.64 - - - v) I nterest accrued, but not due on inter corporate deposit - - 7.85 - - 1.49 Total financial assets - - 3,081.97 - - 2,622.37 Financial liabilities i) Borrowings - - 128.20 - - 125.07 ii) Security deposits - - 160.93 - - 139.36 iii) Creditor for capital goods - - - - - 2.88 iv) Dividend payable - - - - - 583.75 v) D ividend distribution tax payable - - - - - 118.84 vi) E mployee benefits payable - - 33.75 - - 41.00 vii) C urrent maturities of finance lease obligation (refer Note 13) - - 4.83 - - - viii) O thers - - 3.60 - - 3.60 ix) T rade payables - - 971.60 - - 823.08 Total financial liabilities - - 1,302.92 - - 1,837.53
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